Use this form if you have paid a superannuation lump sum to any of the following payees:

• a person aged under 60 years
• a person aged 60 years and over and the payment contained a taxable component with an untaxed element
• a non-dependant in the event of another person’s death
• the trustee of a deceased estate.

You can only pay a superannuation lump sum if you are one of the following:

• a superannuation fund
• an approved deposit fund
• a life insurance company or registered organisation
• a retirement savings account (RSA) provider.